TaxTMI 
TaxTMI 
2016 (6) TMI 1065
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....years 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, dated 30.10.2015. Since the issue involved in all these Writ Petitions are identical, they were heard together and with the consent on either side, are disposed of by this common order. 2. The petitioner is a private limited company incorporated under the Companies Act, 1956 in 2007 and engaged in the business of supplying Base Transmission Modules and its related IT Telecommunication equipment for use by various telecom service providers both within and outside India. The petitioner is a registered dealer on the file of the second respondent under the provisions of the TNVAT Act. For all the six years, which are subject matter of these Writ Petitions, the second respondent issued....
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....ection 12(1) of the TNVAT Act and Section 12(1)(a) of the TNSEZ Act, it was stated that under Section 12(1)(a) of the TNSEZ Act, reference has been made to the Tamil Nadu General Sales Tax Act, 1958, (TNGST Act), however, as per Section 87 of the TNVAT Act, any reference to TNGST Act is construed to be a reference to TNVAT Act and as per Section 12(1)(a) of the TNSEZ Act, there shall be no levy of tax under TNVAT Act on sale or purchase of goods, which are meant to carry on authorised operations. Therefore, it was contended that they are exempted from payment of tax under TNVAT Act on goods meant to carry on authorised operations. Further, it was pointed out that nowhere in the notice it is alleged, that the petitioner is not a developer/en....
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....Torrent Energy Limited (supra). 4. These Writ Petitions were admitted and interim orders were granted and the respondents were directed to file counter affidavit. From the perusal of the counter affidavit, it is seen that the stand taken therein is by replicating the stand taken in the impugned order. When the matter was heard on the previous occasions, it was brought to the notice of the Court that the Government of Tamil Nadu had issued a notification in G.O.Ms.No.75, Commercial Taxes Department, dated 28.06.2005, in exercise of its powers under Section 17(1) of the TNGST Act read with Section 2(1)(b) of the Tamil Nadu Additional Sales Tax Act, 1970, granting exemption in respect of sales tax, surcharge, resale tax and additional sales t....
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....y referring to Section 88 of the TNVAT Act, it was stated that notification granting exemption already issued under TNGST shall continue in force under the TNVAT Act. It appears that the Court adjourned the matter to enable the respondents to report as regards the effect of the said notification. However, there is nothing reported before this Court, when the matter was heard. 6. Be that as it may, it is contended that de hors the order passed by the Government, in terms of Section 87 read with Section 88 of the TNVAT Act, whatever exemptions, which were prevailing under the tax regime under the TNGST Act would continue. 7. I have heard Mr.Aravind P.Datar, learned Senior counsel for the petitioner, Mr.V.Haribabu, learned Additional Governm....
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....om the levy of taxes on the sale or purchase of goods under the Tamil Nadu General Sales Tax Act, 1959, if such goods are meant to carry on the authorised operations by the Developer or entrepreneur; (b).... 9. In terms of the above provision, every developer or entrepreneur shall be entitled to exemptions from levy of taxes on the sale or purchase of goods under TNGST Act, if such goods are meant to carry on the authorised operations by the developer or entrepreneur. The respondent does not dispute the fact that the petitioner is a developer or an entrepreneur nor does it dispute the fact that the purchase of goods are meant to carry on authorised operations. The only reason based on which they seek to deny the benefi....
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....power conferred by or under the said Act or 1970 Act, as the case may be, shall be valid and always as deemed to have been valid, during the period the said Act or 1970 Act, as the case may be was in force notwithstanding the repeal of the said Act or 1970 Act as the case may be. 10. By virtue of Section 87 of the Act, wherever there is any reference to TNGST Act i.e., in any Act, Rule, Notification proceedings, order or other instrument made or issued under TNGST Act shall be construed as reference to TNVAT Act. In terms of the proviso under Section 88(1), the repeal of the TNGST Act, shall not affect the previous operation of the said Act, as the case may be or any right, privilege, obligation or liability accrued or incurred thereunder....